INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets

Schedule of deferred tax assets
		DECEMBER 31,
		2025				2024
		(As Restated)
Deferred tax assets:
Net operating loss carryforward		$	1,832,186			$	1,684,352
Share-based compensation			505,861				501,224
Charitable contributions			1,079				1,079
Total deferred tax assets		$	2,339,126			$	2,186,655
Less: valuation allowance			(2,275,710	)			(2,129,392	)
Total deferred tax assets, net		$	63,416			$	57,263

Deferred tax liabilities:
Depreciation		$	1,351			$	1,351
Accrued compensation			62,065				55,912
Total deferred tax liabilities		$	63,416			$	57,263

Net deferred tax asset or liability		$	-			$	-

Schedule of deferred tax asset valuation allowance


		DECEMBER 31,
		2025				2024
		(As Restated)
Deferred tax asset valuation allowance:
Beginning balance		$	(2,129,392	)		$	(2,129,392	)
Increase			(146,318	)			-
Ending balance		$	(2,275,710	)		$	(2,129,392	)

Schedule of provision for income tax (benefit) effective rates


		DECEMBER 31,
		2025				2024
		(As Restated)
Tax at U.S. federal statutory rate			21.00	%			21.00	%
State, net of federal benefit			5.87	%			5.73	%
Non-Deductible Expenses			-0.46	%			-0.94	%
Change in valuation allowance			-26.41	%			-25.79	%
			0.00	%			0.00	%